Tax Regime
Taxpayers of the General Regime will apply the following rate to the annual net income.
| TAX | APPLICABLE RATE | |
|---|---|---|
| INCOME | Business Income |
29.5%
Agriculture and agribusiness 15% |
| Dividends | 5% | |
| Royalties | 30% | |
| Interest for loans granted abroad | 4.9% | |
| To value added (VAT) | 18% | |
| To financial transactions | 0.005% | |
| Temporary to net assets by excess of S/. 1,000,000 | 0.4% | |
Elaboration: ProInversión
More information: SUNAT